Upcoming
Receiving mandatory for everyone from 1 September 2026; issuing phases in from the same date.
| 1 Sep 2026 | All businesses must be able to RECEIVE; large and mid-sized companies must ISSUE |
| 1 Sep 2027 | SMEs and micro-enterprises must issue |
Format: Factur-X (CII in a PDF/A-3), UBL or CII
Transmission: PDP (Plateformes de Dématérialisation Partenaires) + PPF directory
France is the reason hybrid PDFs matter: Factur-X is a normal-looking PDF with the CII XML attached. Transmission runs through accredited PDPs — becoming one requires accreditation, but producing and checking the files does not.
Validate a France invoice against the profile that applies here — EN 16931 (core).